REGISTERED CHARITY NUMBER: 232212
Report of the Trustees and
Unaudited Financial Statements
For The Year Ended 31 December 2020
for
Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE
Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Contents of the Financial Statements For The Year Ended 31 December 2020
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Cash Flow Statement | 12 |
| Notes to the Cash Flow Statement | 13 |
| Notes to the Financial Statements | 15 to 24 |
| Detailed Statement of Financial Activities | 25 to 26 |
Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Reference and Administrative Details For The Year Ended 31 December 2020
TRUSTEES
K Harrison M Everingham B Ratcliffe (resigned 30.7.2020) R Bailey S Preston D Harrison N Simpson J Morris Mrs L Walkington Mrs H Grange (resigned 19.10.2020) N Morris (appointed 30.7.2020)
PRINCIPAL ADDRESS 42 Quay Road Bridlington East Yorkshire YO15 2AP REGISTERED CHARITY 232212 NUMBER
PRINCIPAL ADDRESS
INDEPENDENT EXAMINER Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE BANKERS Barclays Bank PLC 6 Manor Street Bridlington East Yorkshire YO15 2RU
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Report of the Trustees For The Year Ended 31 December 2020
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the branch are to promote the work and objectives of the National RSPCA, with particular reference to the branch area.
The main aim is to find suitable new homes for as many animals as possible, and to provide proper care for those who have been mistreated or abandoned.
Significant activities
The main activities in achieving the branch's objectives is an animal re-homing programme and the provision of financial support towards veterinary care to pet owners who are on benefits and low incomes, particularly neutering and micro-chipping which reduces the number of unwanted litters and re-unites pets with their owners, rather than them being classed as strays and ending up in the care of the branch. Our force of volunteers provides invaluable support by devoting thousands of hours of their free time to this cause.
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Report of the Trustees For The Year Ended 31 December 2020
OBJECTIVES AND ACTIVITIES
Public benefit
We support our local Inspectors by taking in mistreated or abandoned animals as well as animals from people who pass away, have to go into residential care and other welfare reasons.
We provide help towards veterinary treatment for sick and injured animals whose owners cannot afford the full cost. We provide subsidised neutering for pet owners who cannot afford the full cost and all these animals are micro-chipped free of charge as well. This work helps to control the population of dogs, cats and rabbits and promotes responsible pet ownership. We also neuter free of charge cats that have had kittens if the kittens are handed over to us for re-homing. This is an incentive to the owners not to give the kittens away to just anyone.
We are continuing with a scheme to help pets belonging to homeless people. If their animals are sick we will arrange for them to see a vet through our Welfare Clinic. The RSPCA Inspectors and other frontline staff can also use this service for any animal in need that they deal with.
We have a scheme with all our local veterinary practices for subsidised micro-chipping. We provide the micro-chips and the vets will chip any animal for around £5. This is available to all pet owners and not just those on low incomes or benefits.
All the animals that come into our care receive a full health check, veterinary treatment as required, vaccinations, treatment for worms and fleas, a micro-chip and they are neutered if this has not already been done. Quite often animals coming into our care need dental work.
Adopters are given a voucher for the full cost of neutering if the animal was too young at the time of adoption for this procedure to be carried out. We neuter all dogs, all cats over 4 months of age and all rabbits before they are re-homed and we do not re-home dogs, cats or rabbits until they have received a full course of vaccinations.
We take in, free of charge, lost animals and take steps to reunite them with their owners. Our very proactive micro-chipping campaigns are reducing the number of lost pets who despite our best efforts are never reunited with their owners and have to be found a new home although sadly we do get animals coming into us who are micro-chipped but their owners have not kept their details up to date with their micro-chip company when they have moved house and in some instances we have been unable to trace them.
We re-home the animals in our care to people willing and able to afford to have a companion animal. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of responsible pet ownership. It would not be in the best interests of animals, and would therefore fall outside our objectives to re-home to those who could not afford the cost of their ongoing care.
We respond to enquiries about animals directly from members of the public and the Society's National Control Centre and we have a dedicated mobile telephone number to deal with these calls which are handled by one of our volunteers.
We have volunteers who are trained in animal behaviour who will discuss any behavioural problems adopters of our pets may be having and do their best to find solutions.
We work with Social Services and other similar organisations including those that deal with homeless people and victims of domestic violence when they have clients with animals in need of veterinary treatment or need to have their animals neutered.
Sadly, the students with special needs and learning disabilities who usually visit the cats in our care on a regular basis and interact with them are unable to visit due to COVID but hopefully start again once restrictions have been eased or lifted.
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Report of the Trustees For The Year Ended 31 December 2020
OBJECTIVES AND ACTIVITIES
Within the terms of our governing document we support the National Society, other RSPCA branches and other local animal welfare charities by taking in animals from them whenever we have space available.
We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering, charity shop work, home visiting and fundraising. This benefits local people by providing the possibility of doing work which is compassionate and rewarding.
The trustees confirm they have had regard to the Charity Commissions guidance on public benefit.
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Report of the Trustees For The Year Ended 31 December 2020
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In 2020 we found new homes for 29 dogs, 224 cats and kittens, 14 rabbits and 4 other small animals and birds. We are very pleased with the number of animals we managed to rescue, rehabilitate and rehome as for two months after Lockdown we were not able to do any rehoming at all and then we could only rehome under the guidelines put in place by DEFRA. We only had one appointment a day at our cattery and no rehoming was done from our fosterers homes. The kittens in their care were taken to our cattery once homes had been found for them and they were adopted from there. We were unable to do face to face home visits with potential adopters so where possible a vet check was carried out and Google was used to check out their homes to ensure they were suitable. A Perfect Match form had to be completed and then a long conversation by telephone followed.
Our proactive neutering campaign was still ongoing with our local veterinary practices being able to offer 50% help with the cost of neutering cats and rabbits on our behalf to suitable clients in receipt of means tested benefits. We helped with the cost of neutering 6 dogs and 17 cats for people on means tested benefits. We also contributed to the cost of veterinary treatment for 53 dogs, 69 cats 5 rabbits for people on means tested benefits or low incomes. The number of people we helped with the cost of neutering their pets dropped last year as for some time the vets were only able to deal with what was classed as emergencies due to Lockdown restrictions.
We continued to provide micro-chips to all our local veterinary practices so that the £5 scheme was again available to all pet owners. The number of animals micro-chipped in 2020 was 456 and again this is less than in previous years. We still get animals being found who are micro-chipped but the owners details are no longer valid which is very frustrating. 42% of the animals we took into care were from the Inspectors and other frontline staff. Only two branches in our region rehomed more animals than our Branch and they were both branches with animal centres. Only one branch with an animal centre neutered more animals, assisted pet owners with the cost of veterinary treatment and dealt with more wildlife than we did and our branch topped the league table with the number of animals micro-chipped. We are very proud of our achievements especially under the circumstances we had to work under in 2020.
Unwanted rabbits are very difficult to rehome, particularly in pairs. We are the first port of call for people wanting rid of their rabbit but most people go to a pet shop when they want to buy one but we try and promote the rabbits in our care through our website as much as possible. Litters of kittens are often just dumped or advertised on Social Media which just perpetuates the number of kittens being born as often people will get a "free " kitten on a whim that then goes on to have other kittens so our neutering campaigns for these animals is really important.
In 2020 we took 18 dogs, 92 cats and kittens and 3 rabbits into our care from RSPCA Inspectors and Animal Collection Officers and this figure includes quite a lot from outside our own area.
We continue to be very proactive in the testing and neutering of feral cats and we have volunteers who dedicate many hours of their time to this. In 2020 22 feral cats were tested and neutered. Most of these were found suitable homes and not just released back to where they came from.
As well as our staff at the cattery, we had volunteers who went down to spend some one to one time with the cats. This was really beneficial to the cats particularly the ones who have not been particularly well socialised before they came into our care but sadly this had to be stopped because of the pandemic as visitors were not allowed at our cattery due to the restrictions
We have still helped pets belonging to homeless people through our welfare fund and animals referred to us for help by our Inspectors.
We gave assistance again in 2020 to the RSPCA Inspectors and Animal Collection Officers by taking in animals from them whenever spaces were available.
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Report of the Trustees For The Year Ended 31 December 2020
As well as featuring pets looking for homes on the RSPCA Pet Search and our own website we also publicise them on our Facebook page. Many people who adopt animals from us, particularly cats and kittens, send us Happy Ending stories and photographs of their new pets settled in their new homes. These are published on our website and they get a lot of "likes".
Our volunteers who look after sick, injured and hibernating hedgehogs have done a sterling job again and their dedication has saved many lives of these vulnerable creatures. They took over 200 hedgehogs into care in 2020.
Although much of the work at our Wildlife Haven had to be put on hold in 2020 we did get the pond dug out. We obtained a grant from the East Riding of Yorkshire Tree Planting Fund and we have planted 320 trees and shrubs all of which will encourage and feed wildlife. Carnaby Parish Council also gave us 50 young native trees which have been planted as well. We had visits in early 2020 from members of Yorkshire Wildlife Trust, RSPB and the local Bat society who all gave us a lot of ideas and encouragement.
Fundraising activities
Unfortunately, due to the COVID pandemic all our planned fundraising events were unable to take place.
The shining light in 2020 has been the amazing support we have received from our local Pets at Home store and Support Adoption for Pets. We were unable to fundraise in the store but the staff have worked incredibly hard on our behalf with their Summer Fundraising Drive and the Santa Paws promotion in the weeks running up to Christmas. Both these events did really well and raised much needed funds for us. We also did really well for VIP Lifelines points. This is the scheme whereby shoppers swipe their Lifelines card each time they make a purchase in Pets at Home and every three months these points are converted to pounds for us to spend in store on food and equipment for the animals in our care. During the Santa Paws Appeal Pets at Home asked their staff to make sure all customers were asked to use their Lifelines cards and if they obtained enough points each week of the campaign Pets at Home would give an extra £250 in Lifeline points to the stores nominated charity. The staff in our local store achieve their target every week and because of this Support Adoption for Pets doubled the amount to £2,000!
The staff at our cattery organised a Virtual Pets Photo Competition and this was well supported by our Facebook friends.
Two supporters who do a fantastic job every year with their Christmas Lights display and decorating their front garden were still able to hold this event and they made over £1,000! This is the biggest amount they have ever made. We thought the event could go either way and it would either be poorly supported due to people not wanting to go out due to the pandemic or well supported because it was something to do to get them out of the house. Fortunately, it was extremely well supported. People have got used to this annual event taking place and it is always bigger and better than it was the year before.
The food collection boxes in Tesco and Morrison's stores in Bridlington have done extremely well for us in 2020 but many of the places we have our collection boxes have been closed for much of the year so the amount raised in those has dropped considerably.
The number of subscribers to our Lottery have fallen again so we need to find ways to promote this to get some new members.
We are hoping to be able to organise fundraising events again at some point in 2021 when restrictions are relaxed.
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Report of the Trustees For The Year Ended 31 December 2020
FINANCIAL REVIEW
Financial position
The trustees have exercised good control of spending during the year, leaving the charity in a sound financial position, having net assets of £1,734,379 of which unrestricted reserves amount to £1,623,497. Cash at bank and in hand amounted to £1,034,554 at 31 December 2020. Total incoming resources for the year amounted to £151,698 (2019 - £891,008) including legacies of £16,842 (2019 - £724,754). Total resources expended in the year were £367,994 (2019 - £336,168). There was a net decrease in funds during the year of £216,296 (Increase 2019 - £554,838).
Principal funding sources
The principal funding source is from operating the RSPCA Charity Shop in Bridlington.
The charity has benefited from legacies, fund raising events, donations and collections and continues to rely on the continued support of its unpaid volunteers.
Investment policy and objectives
The charity manages its cash reserves to ensure that it receives a good interest income without taking on significant risks to the capital.
Reserves policy
The charity holds reserves in order that the service level provided for animal welfare is maintained should there be a reduction in incoming resources. The trustees aim to maintain the level of free reserves of two years expenditure in order to enable the charity to continue to operate, should there be a significant decline in its income. Reserves are those that are freely available for general purposes and are uncommitted.
At 31 December 2020 the free reserves are represented by the net current assets of £1,032,613
FUTURE PLANS
During the latter part of 2020 we found a shop for sale that would be perfect as a new charity shop and an offer was made to and accepted by the vendor. We are hoping that in early 2021 we become the new owners of this property and are able to start work on converting it so that we can open a charity shop again. The shop is in the area of Bridlington which has the best footfall so hopefully we will make more profit than we did in our old shop.
A lot of the work we wanted to do at our wildlife haven in 2020 was put on hold due to the COVID-19 pandemic but we are hoping to be able to do much more there in 2021.
We will continue to support the local Inspectors and frontline staff and as much as possible again by taking rescued animals from them into our care.
We have ringfenced a sum of money to rebuild/refurbish the kennel block we use for our dogs in York once they are in a position to start their full rebuild or refurbishment.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Charity constitution
The Charity's Governing Document is the RSPCA Branch Rules as updated in 2006.
Recruitment and appointment of new trustees
In accordance with the branch rules the trustees are elected by the members at the Annual General Meeting.
Organisational structure
The charity is constituted as an unincorporated association. The charity operates as an autonomous branch of the National RSPCA subject to its rules for branches (as updated in 2006).
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Report of the Trustees
For The Year Ended 31 December 2020
STRUCTURE, GOVERNANCE AND MANAGEMENT
Decision making
The Trustees hold monthly meetings at which decisions are made. The day to day running of the charity shop is delegated to the shop manager. Any problems arising at the charity shop are initially discussed with the shop's line manager and then raised with the Trustees if appropriate.
Induction and training of new trustees
All trustees are briefed on their responsibilities prior to their acceptance of the role. In house training days are also provided for trustees.
Risk management
The Trustees actively review the risks that the charity faces through regular Trustee meetings which cover operational and financial reviews. The Trustees also examine other operational and business risks that the branch may face and ensure that they have established systems to mitigate those significant risks, these include
-
The inability to operate a charity shop because of fire or other destruction
-
Loss of reputation through error or fraud
-
Loss of income through error or fraud
-
Insufficient funds to cover the costs of animal welfare services.
EVENTS SINCE THE END OF THE YEAR
Information relating to events since the end of the year is given in the notes to the financial statements.
Approved by order of the board of trustees on 23 July 2021 and signed on its behalf by:
K Harrison - Trustee
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Independent Examiner's Report to the Trustees of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
I report to the charity trustees on my examination of the accounts of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch (the Trust) for the year ended 31 December 2020.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A W Ingham BSc FCA CTA Chartered Accountant Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE
23 July 2021
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Statement of Financial Activities
For The Year Ended 31 December 2020
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 5 Animal welfare Other trading activities 3 Investment income 4 Total EXPENDITURE ON Raising funds 6 Charitable activities 7 Animal welfare Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 41,296 12,907 91,580 5,915 151,698 86,503 272,566 359,069 (207,371) 1,830,868 1,623,497 |
Restricted fund £ - - - - - - 8,925 8,925 (8,925) 119,807 110,882 |
2020 Total funds £ 41,296 12,907 91,580 5,915 151,698 86,503 281,491 367,994 (216,296) 1,950,675 1,734,379 |
2019 Total funds £ 741,349 14,060 126,170 9,427 891,006 62,732 273,436 336,168 554,838 1,395,837 1,950,675 |
|---|---|---|---|---|
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region
Bridlington, Driffield & District Branch
Balance Sheet 31 December 2020
| Notes FIXED ASSETS Tangible assets 12 CURRENT ASSETS Stocks 13 Debtors 14 Cash at bank and in hand CREDITORS Amounts falling due within one year 15 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 16 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted fund £ 590,884 1,901 15,618 1,034,554 1,052,073 (19,460) 1,032,613 1,623,497 1,623,497 |
Restricted fund £ 110,882 - - - - - - 110,882 110,882 |
2020 Total funds £ 701,766 1,901 15,618 1,034,554 1,052,073 (19,460) 1,032,613 1,734,379 1,734,379 1,623,497 110,882 1,734,379 |
2019 Total funds £ 732,077 1,811 57,761 1,184,429 1,244,001 (25,403) 1,218,598 1,950,675 1,950,675 1,830,868 119,807 1,950,675 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 23 July 2021 and were signed on its behalf by:
D Harrison - Trustee
R Bailey - Trustee
The notes form part of these financial statements
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
| Cash Flow Statement For The Year Ended 31 December 2020 2020 Notes £ Cash flows from operating activities Cash generated from operations 1 (152,820) Net cash (used in)/provided by operating activities (152,820) Cash flows from investing activities Purchase of tangible fixed assets (3,400) Interest received 6,345 Net cash provided by/(used in) investing activities 2,945 Change in cash and cash equivalents in the reporting period (149,875) Cash and cash equivalents at the beginning of the reporting period 1,184,429 Cash and cash equivalents at the end of the reporting period 1,034,554 |
2019 £ 626,271 626,271 (484,575) 9,136 (475,439) 151,121 1,033,597 1,184,429 |
|---|---|
The notes form part of these financial statements
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Cash Flow Statement For The Year Ended 31 December 2020
1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Interest received (Increase)/decrease in stocks Decrease in debtors (Decrease)/increase in creditors Net cash (used in)/provided by operations |
2020 £ (216,296) 33,711 (6,345) (90) 42,143 (5,943) (152,820) |
2019 £ 554,838 34,468 (9,427) 212 32,008 14,172 626,271 |
|---|---|---|
2. ANALYSIS OF CHANGES IN NET FUNDS
| Net cash Cash at bank and in hand Total |
At 1.1.20 £ 1,184,429 1,184,429 1,184,429 |
Cash flow £ (149,875) (149,875) (149,875) |
At 31.12.20 £ 1,034,554 1,034,554 1,034,554 |
|---|---|---|---|
Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Financial Statements For The Year Ended 31 December 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The outbreak of the Coronavirus in the United Kingdom may result in measures imposed by the Government that significantly affect the ability of the Charity to continue its normal activities. Clearly this situation is developing at the time of the approval of these financial statements. The trustees are closely monitoring the position and will follow all the official guidance and take appropriate measures to mitigate the impact of this virus outbreak on the Charity.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Allocation and apportionment of costs
Costs are allocated to the appropriate fund as they are incurred. Where it is necessary to allocate costs between funds, the trustees use their best judgement and estimates to fairly allocate the cost between the appropriate funds.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
life. |
|
|---|---|
| Freehold property | - 2% on cost |
| Cattery | - Straight line over 20 years |
| Equipment | - 20% on reducing balance |
| Motor vehicle | - 25% on reducing balance |
Freehold Property - Straight line over 50 years
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable activities.
continued...
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Financial Statements - continued For The Year Ended 31 December 2020
1. ACCOUNTING POLICIES - continued
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Donated goods
Gifts in kind are recognised at the estimated market value of the gift when received, with the exception of donated goods for sale in the shop which are not recognised until they have been sold.
2. DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | ||
|---|---|---|
| Donations and collections Gift aid Legacies |
2020 £ 23,462 992 16,842 41,296 |
2019 £ 15,076 1,519 724,754 |
| 741,349 |
3. OTHER TRADING ACTIVITIES
| Fundraising events Shop income Case Dog fees from HQ Social lotteries RSPCA door to door grant Coronavirus grants |
2020 £ 7,623 18,404 10,636 2,767 25,173 26,977 91,580 |
2019 £ 11,572 80,031 4,366 3,462 26,739 - |
|---|---|---|
| 126,170 |
The charity shop traded prior to the national lockdown as a consequence of the Government measures to control the Coronavirus pandemic. The trustees closed the shop when the lockdown was announced on 23 March 2020. The decision was taken to permanently close the charity shop and the employees became redundant.
continued...
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Financial Statements - continued For The Year Ended 31 December 2020
| 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity Animal adoptions Animal welfare 6. RAISING FUNDS Raising donations and legacies Stall fees and fundraising Other trading activities Purchases Staff costs Employment allowance Rent, rates, water and power Insurance Stationery and postage Sundry expenses Repairs and renewals Accountancy Motor and travel expenses Bank charges Cloverdale wildlife haven - Light and Heat Cloverdale wildlife haven - Repairs & renewals Cloverdale wildlife haven - Sundry expenses Cloverdale wildlife haven - Insurance Depreciation Aggregate amounts |
2020 £ 5,915 2020 £ 12,907 2020 £ 302 2020 £ - 52,492 (2,324) 3,063 1,062 1,504 985 455 590 2,980 17 4,372 16,622 1,262 328 2,793 86,201 86,503 |
2019 £ 9,427 2019 £ 14,060 2019 £ 395 2019 £ 1,362 42,269 (2,038) 7,455 1,104 1,678 1,864 641 547 3,270 27 324 20 198 - 3,616 62,337 62,732 |
|---|---|---|
continued...
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Financial Statements - continued For The Year Ended 31 December 2020
7. CHARITABLE ACTIVITIES COSTS
| Animal welfare 8. SUPPORT COSTS Animal welfare |
Direct Costs £ 280,901 |
Support costs (see note 8) Totals £ £ 590 281,491 Governance costs £ 590 |
|---|---|---|
The Governance costs relate to fees paid to the Independent Examiner's firm for carrying out the Independent Examination of the financial statements. In addition to the above the Independent Examiner's firm was paid £1,150 (2019 - £1,094) for assistance in compiling the annual accounts and £845 for payroll administration including the auto enrolment pension scheme.
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
Trustees' expenses
Administrative expenses of £1,236 (2019 - £715 ) have been reimbursed to 5 (2019 - 4) of the trustees.
10. STAFF COSTS
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Shop Manager Shop deputy manager Shop assistant Cattery staff |
2020 £ 50,666 1,366 460 52,492 2020 1 1 2 3 7 |
2019 £ 40,348 1,485 436 |
|---|---|---|
| 42,269 | ||
| 2019 1 1 2 3 7 |
No employees received emoluments in excess of £60,000.
continued...
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Financial Statements - continued For The Year Ended 31 December 2020
10. STAFF COSTS - continued
During the year the Charity shop was permanently closed and the employees who had worked in the shop were made redundant.
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Animal welfare Other trading activities Investment income Total EXPENDITURE ON Raising funds Charitable activities Animal welfare Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 741,349 14,060 126,170 9,427 891,006 62,732 264,511 327,243 563,763 1,267,105 1,830,868 |
Restricted fund £ - - - - - - 8,925 8,925 (8,925) 128,732 119,807 |
Total funds £ 741,349 14,060 126,170 9,427 891,006 62,732 273,436 336,168 554,838 1,395,837 1,950,675 |
|---|---|---|---|
continued...
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Financial Statements - continued For The Year Ended 31 December 2020
12. TANGIBLE FIXED ASSETS
| COST At 1 January 2020 Additions At 31 December 2020 DEPRECIATION At 1 January 2020 Charge for year At 31 December 2020 NET BOOK VALUE At 31 December 2020 At 31 December 2019 COST At 1 January 2020 Additions At 31 December 2020 DEPRECIATION At 1 January 2020 Charge for year At 31 December 2020 NET BOOK VALUE At 31 December 2020 At 31 December 2019 |
Freehold property £ 482,702 3,400 486,102 8,654 8,722 17,376 468,726 474,048 Motor vehicle £ 20,745 - 20,745 14,351 1,598 15,949 4,796 6,394 |
Cattery £ 443,955 - 443,955 199,238 22,198 221,436 222,519 244,717 Computer equipment £ 683 - 683 683 - 683 - - |
Equipment £ 36,296 - 36,296 29,378 1,193 30,571 5,725 6,918 Totals £ 984,381 3,400 987,781 252,304 33,711 286,015 701,766 732,077 |
|---|---|---|---|
Included in cost or valuation of land and buildings is freehold land of £50,000 (2019 - £50,000) which is not depreciated.
continued...
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Financial Statements - continued
For The Year Ended 31 December 2020
| 13. STOCKS Stocks 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors VAT Prepayments and accrued income 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors 16. MOVEMENT IN FUNDS At 1.1.20 £ Unrestricted funds General fund 1,830,868 Restricted funds Animal Welfare Activities 119,807 TOTAL FUNDS 1,950,675 |
2020 £ 1,901 2020 £ 4,435 8,785 2,398 15,618 2020 £ 8,815 10,645 19,460 Net movement in funds £ (207,371) (8,925) (216,296) |
2019 £ 1,811 2019 £ 47,213 8,378 2,170 57,761 2019 £ 10,556 14,847 25,403 At 31.12.20 £ 1,623,497 110,882 1,734,379 |
|---|---|---|
continued...
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Financial Statements - continued
For The Year Ended 31 December 2020
16. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Animal Welfare Activities TOTAL FUNDS |
Incoming resources £ 151,698 - 151,698 |
Resources Movement expended in funds £ £ (359,069) (207,371) (8,925) (8,925) (367,994) (216,296) |
|---|---|---|
Comparatives for movement in funds
| Unrestricted funds General fund Restricted funds Animal Welfare Activities TOTAL FUNDS Comparative net movement in funds, included in the above are a Unrestricted funds General fund Restricted funds Animal Welfare Activities TOTAL FUNDS |
At 1.1.19 £ 1,267,105 128,732 1,395,837 s follows: Incoming resources £ 891,006 - 891,006 |
Net movement in funds £ 563,763 (8,925) 554,838 Resources expended £ (327,243) (8,925) (336,168) |
At 31.12.19 £ 1,830,868 119,807 1,950,675 Movement in funds £ 563,763 (8,925) 554,838 |
|
|---|---|---|---|---|
continued...
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Financial Statements - continued For The Year Ended 31 December 2020
16. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Animal Welfare Activities TOTAL FUNDS |
At 1.1.19 £ 1,267,105 128,732 1,395,837 |
Net movement in funds £ 356,392 (17,850) 338,542 |
At 31.12.20 £ 1,623,497 110,882 1,734,379 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 1,042,704 Restricted funds Animal Welfare Activities - TOTAL FUNDS 1,042,704 |
Resources Movement expended in funds £ £ (686,312) 356,392 (17,850) (17,850) (704,162) 338,542 |
|---|---|
The restricted fund relates to the fundraising receipts used for the construction of the Cattery. The restricted fund is reduced each year by the proportion of the depreciation charge in relation to the Cattery.
17. CONTINGENT LIABILITIES
The lease of the land in relation to the cattery provides that the landlord may terminate the lease by giving 12 months notice. If the lease is terminated in this way the Charity would be entitled to receive a compensation payment of £7,200 for each complete year remaining between the date of termination and 11 November 2037.
If the landlord were to issue a notice to terminate the lease it would be necessary to reduce the value of the cattery to the estimated recoverable amount.
The trustees do not anticipate any notice to terminate the lease to be given and consequently no provision has been included for the loss in the value of the fixed assets that would otherwise arise.
continued...
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Financial Statements - continued For The Year Ended 31 December 2020
18. RELATED PARTY DISCLOSURES
Administration fees of £125 have been paid to the RSPCA National Charity in relation to legacies received during the year. ( 2019 - £19,430 ). In addition the Branch has made a contribution to the RSPCA National Charity of £3,308. (2019 - £6,064 ) in relation to the administration assistance provided.
During the year the charity participated in the national RSPCA Door to Door collection week and received donations of £25,173. (2019 - £26,739).
The Charity has continued its contract with the York, Harrogate & District Branch of the RSPCA in connection with the boarding and re-homing of dogs. The Charity paid to the branch during the year £48,020 (2019 - £46,799 ).
The Charity also received from RSPCA HQ £10,636 ( 2019 - £4,366 ) for Case dogs.
19. POST BALANCE SHEET EVENTS
On 8 April 2021 the Charity completed the purchase of new shop premises in Bridlington for a consideration of £180,000.
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Detailed Statement of Financial Activities For The Year Ended 31 December 2020
| INCOME AND ENDOWMENTS Donations and legacies Donations and collections Gift aid Legacies Other trading activities Fundraising events Shop income Case Dog fees from HQ Social lotteries RSPCA door to door grant Coronavirus grants Investment income Deposit account interest Charitable activities Animal adoptions Total incoming resources EXPENDITURE Raising donations and legacies Stall fees and fundraising Other trading activities Purchases Wages - Shop Social security Pensions Employment allowance Rent, rates, water and power Insurance Stationery and postage Sundry expenses Carried forward |
2020 £ 23,462 992 16,842 41,296 7,623 18,404 10,636 2,767 25,173 26,977 91,580 5,915 12,907 151,698 302 - 50,666 1,366 460 (2,324) 3,063 1,062 1,504 985 56,782 |
2019 £ 15,076 1,519 724,754 741,349 11,572 80,031 4,366 3,462 26,739 - 126,170 9,427 14,060 891,006 395 1,362 40,348 1,485 436 (2,038) 7,455 1,104 1,678 1,864 53,694 |
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This page does not form part of the statutory financial statements
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Detailed Statement of Financial Activities For The Year Ended 31 December 2020
| Other trading activities Brought forward Repairs and renewals Accountancy Motor and travel expenses Bank charges Cloverdale wildlife haven - Light and Heat Cloverdale wildlife haven - Repairs & renewals Cloverdale wildlife haven - Sundry expenses Cloverdale wildlife haven - Insurance Depreciation of equipment Depreciation of motor vehicles Charitable activities Branches emergency donation Telephone Sundries Accountancy Motor and travel Kennel and cattery fees Re-homing expenses Veterinary fees and drugs Animal food Branch contribution Professional fees Wages - Cattery Repairs and renewals Social Security - Cattery Pensions - Cattery Bank charges Freehold property Depreciation of cattery Support costs Governance costs Accountancy and legal fees Total resources expended Net (expenditure)/income |
2020 £ 56,782 455 590 2,980 17 4,372 16,622 1,262 328 1,194 1,599 86,201 21,865 1,610 5,915 590 4,034 91,230 1,915 74,745 4,890 3,308 1,089 35,857 993 958 379 603 8,722 22,198 280,901 590 367,994 (216,296) |
2019 £ 53,694 641 547 3,270 27 324 20 198 - 1,485 2,131 62,337 - 1,258 5,777 547 4,917 95,992 2,086 76,696 10,324 6,064 1,204 28,475 7,397 554 166 580 8,654 22,198 272,889 547 336,168 554,838 |
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This page does not form part of the statutory financial statements
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